MONITORING OF THE FINANCIAL CONDITION OF ORGANIZATIONS IN VARIOUS SPHERES OF ECONOMIC ACTIVITY 

Sviridova Nina Vladimirovna, doctor of economic sciences, professor, head of sub-department of accounting, taxation and audit,
Penza State University, Е-mail: sviridovanv@rambler.ru
Akimov Andrey Alexandrovich, candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University, Е-mail: andreiakimow@gmail.com
Osipova Lilia Alexandrovna, student, Penza State University, Е-mail: osipova-lili2508@yandex.ru
Chufistova Kristina Vladislavovna, student, Penza State University, Е-mail: vlad_chu@mail.ru 

336.6 

Background. At the current stage of the Russian economy, the development of business and potential opportunities for organizations in different economic sectors operating in the same region and the federal district should be monitored on the basis of monitoring the financial status of groups or subgroups of organizations. In this regard, the important problem is the problem of choosing and applying an effective methodology. Thus, timely and regular monitoring based on a rating analysis of the financial condition of organizations is necessary to assess the impact on the development of the region, replenish budgets. The purpose of the work is to create an information base for medium and large organizations of various spheres of economic activity on the basis of official accounting (fi-nancial) reports and results of the open rating, as well as assess the impact of their potential on the economic development of regions and federal districts.
Materials and methods. The goal of the research was achieved through the study of regulatory legal acts, published rating methods, as well as statistical data on the main economic indicators for the development of the regions of the Russian Federation. As methods of research, comparative analysis, grouping method, content analysis are used in the work.
Results. The paper shows the application of the methodology for constructing an open rating of the financial condition of organizations in various spheres of economic activity, which makes it possible to solve the problem of comparability of the indicators of organizations and determine their more precise positions.
Conclusions. An open financial rating can be used to monitor the organizations of different economic activities, to compare them, and to determine the impact of the financial condition of organizations on the economic development of the region. 

financial condition, region, subject of the Russian Federation, target rating, open rating